BAJAJ MOTORS,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

PDF · subscribers
ITA 7229/DEL/2018Status: DisposedITAT Delhi22 January 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. Subsequently, the assessee requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH FRIDAY ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri. M.P. Rastogi, Advocate
For Respondent: Shri. M. Baranwal, Sr. DR
Hearing: 22.01.2021Pronounced: 22.01.2021

PER G.S. PANNU, VP : This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A), Ghaziabad dated 28.09.2018.

2.

The learned counsel for the assessee, vide its letter dated 20.01.2021, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad

2 ITA-7229/Del/2018

Recent GST High Court judgments

Search GST case law →